No Denial of CVD Exemption under Excise Notification based on Impossible Condition: CESTAT [Read Order]

In a recent case, the Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT)has held that exemption of Countervailing Duties (CVD) under excise notification cannot be denied when practically not possible to satisfy the prescribed condition.                                The respondent, Mr Kailash Kumar Kishorpuria had imported silk fabrics vide 2 Bills of Entry…